Project DIVA


    The Government Agency of the Tax Administration, through the Customs and Excise Duties Department, is developing a project to digitise the stamping of invoices for the return of the VAT of travellers (considered in article 21. section 2 A) of Act 37/1992, regulating Value Added Tax).

    The digital stamp has full legal validity (See INFORMATIVE NOTE NI GA 04/2016 of 31 May on the certification of the Customs bill of exit under the tourist regime).

    The DIVA system is currently voluntary in nature.


    1. For the traveler:

      Smoother refund procedure with DIVA. The Tax Agency, having information on tax-free sales in advance, will be able to carry out its controls more effectively, therefore reducing waiting times at the point of stamping.

    2. For the trader:

      It encourages sales, due to the added value that DIVA gives to their customers.

      It has greater security and traceability throughout the process, given that its VAT reimbursement documents are available directly in the Administration's system.

    3. For Customs offices:

      It allows for a better management of risks, such that the licit use of this tax benefit is favoured.


    The DIVA system is based on shops, directly or through tax-free companies, send the Tax Agency the invoices corresponding to tax-free sales that they carry out (electronic reimbursement document).

    This information can be sent by shops in two ways:

    1. Web service for mass sending of information (appropriate for a profile of large distribution chains and shops that use the services of tax-free operators). The technical specifications of these services are shown below.

    2. Website form on the Tax Agency's page (especially designed for SMEs).

    When departing the territory of the EU via a Spanish port or airport, the traveler shall present themselves at the VAT stamping point with the digital invoice that will be identified as DIVA (electronic reimbursement document) and with the goods acquired for them to be digitally stamped.

    At all VAT stamping points (customs of Spanish ports and airports from which travelers leave to travel to third-party countries), there will be technology that will allow the electronic reimbursement documents to be automatically stamped, such that only when a check is required, according to the risk analysis system, the customs office will manually intervene.

  • Technical specifications PDF document  (1214 kB) 
  • DIVA strategy presentation PDF document  (1661 kB) 
  • ProceduresInformation you can find at the Tax Agency E-Office